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€1.5 million Greek tax penalty demand of Irishman referred to ECJ
Summary
A High Court action brought by Eamonn Donnellan against the Revenue Commissioners over a €1.5 million tax penalty demand from Greece has been referred to the European Court of Justice. Donnellan, who was jailed in 2002 by a Greek court for smuggling 176,000 packs of contraband cigarettes found in his truck, was found guilty and sentenced to 3½ years. He was released in December 2002 after an appeal. In 2013, he was notified by the Revenue Commissioners that he owed Greece €1.5 million under EU Council Directive 2010/24. Donnellan, represented by Paul McGarry SC and Roderick Maguire Bl, disputes the demand, claiming it is procedurally flawed and an abuse of process. He argues he was not properly notified and had no opportunity to contest the demand, which he says is based on a criminal offence he was acquitted of. The Revenue Commissioners, represented by Benedict Ó Floinn Bl, oppose the application, stating they complied with EU law and that any issues should be addressed by the Greek authorities. The judge, Mr Justice Tony O'Connor, said the case raises significant legal issues and adjourned the matter to a date in November, stating it would eventually be referred to the ECJ regardless of the court's decision.
Who, what, where, when and why
What: Report matter: €1.5 million Greek tax penalty demand of Irishman referred to ECJ. Procedural stage: sentence. Findings: Found guilty; Acquitted
When:
- November 2013 Other
- July 2009 Hearing Or Sentence
- July 2002 Incident
- December 2002 Hearing Or Sentence
- 2015-10-28 Publication
Case subjects
Applicant
Finding: Found guilty
Outcome: Found guilty; Eamonn Donnellan, who in 2002 was jailed when a Greek court found him guilty of smuggling after a consignment of 176,000 packs of contraband cigarettes was found concealed in his truck. Within three days Mr Donnellan was brought before a court, without any legal representation, and was jailed for 3½ years.; The judge said no matter what the court decided the case would go to the ECJ "sooner or later." The judge adjourned the matter to a date in November.
Applicant
Finding: Acquitted
Outcome: Acquitted; The action has been brought by Mr Eamonn Donnellan, who in 2002 was jailed when a Greek court found him guilty of smuggling after a consignment of 176,000 packs of contraband cigarettes was found concealed in his truck.; The judge said no matter what the court decided the case would go to the ECJ "sooner or later." The judge adjourned the matter to a date in November.
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